Taxonomy Viewer

Arc name	presentationArc
Arc role	http://www.xbrl.org/2003/arcrole/parent-child
Link role	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-826380

Concept	Order
Disclosure of inventories [text block] `ifrs-smes:DisclosureOfInventoriesExplanatory`
Description of accounting policy for measuring inventories [text block] `ifrs-smes:DescriptionOfAccountingPolicyForMeasuringInventories`	10.0
Description of inventory cost formulas `ifrs-smes:InventoryCostFormulas`	20.0
Inventory write-down `ifrs-smes:InventoryWritedown2011`	30.0
Reversal of inventory write-down `ifrs-smes:ReversalOfInventoryWritedown`	40.0
Cost of inventories recognised as expense during period `ifrs-smes:CostOfInventoriesRecognisedAsExpenseDuringPeriod`	50.0
Inventories pledged as security for liabilities `ifrs-smes:InventoriesPledgedAsSecurityForLiabilities`	60.0